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A taxpayer operating a café has enquired whether gas and electricity bills rebilled by the City Council are deductible for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) states that deductibility depends on proving a correlation with income and meeting documentary justification requirements.
Cuestión planteada 1ª.- Si el importe de los recibos emitidos por el Ayuntamiento al consultante son gastos deducibles a efectos del IRPF.
Para el régimen de estimación directa, la deducibilidad de los gastos está condicionada al principio de correlación con los ingresos y a que se acredite que se han ocasionado en el ejercicio de la actividad. La comprobación de dicha correlación es una cuestión de hecho que corresponde a la inspección. Además, el gasto debe estar justificado mediante factura original o simplificada y registrado en los libros obligatorios.
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